相关论文: Accounting Reasoning in Large Language Models: Con…

Large Language Models (LLMs) have revolutionized the field of Natural Language Processing thanks to their ability to reuse knowledge acquired on massive text corpora on a wide variety of downstream tasks, with minimal (if any) tuning steps.…

Large language models (LLMs) are increasingly embedded in AI-based tutoring systems. Can they faithfully model novice reasoning and metacognitive judgments? Existing evaluations emphasize problem-solving accuracy, overlooking the fragmented…

Large language models (LLMs) have demonstrated remarkable performance across a wide range of tasks. Advances in prompt engineering and fine-tuning techniques have further enhanced their ability to address complex reasoning challenges.…

The creation of Business Process Model and Notation (BPMN) models is a complex and time-consuming task requiring both domain knowledge and proficiency in modeling conventions. Recent advances in large language models (LLMs) have…

Mechanism design has long been a cornerstone of economic theory, with traditional approaches relying on mathematical derivations. Recently, automated approaches, including differentiable economics with neural networks, have emerged for…

Large Language Models (LLMs) have demonstrated remarkable performance on various quantitative reasoning and knowledge benchmarks. However, many of these benchmarks are losing utility as LLMs get increasingly high scores, despite not yet…

The growing complexity and diversity of news coverage have made framing analysis a crucial yet challenging task in computational social science. Traditional approaches, including manual annotation and fine-tuned models, remain limited by…

Despite widespread success in language understanding and generation, large language models (LLMs) exhibit unclear and often inconsistent behavior when faced with tasks that require probabilistic reasoning. In this work, we present the first…

Recent LLMs have demonstrated remarkable performance in solving exam-like math word problems. However, the degree to which these numerical reasoning skills are effective in real-world scenarios, particularly in expert domains, is still…

Large language models (LLMs) have shown impressive capabilities across a wide range of language tasks. However, their reasoning process is primarily guided by statistical patterns in training data, which limits their ability to handle novel…

Large Language Models (LLMs) have been widely used to automate programming tasks. Their capabilities have been evaluated by assessing the quality of generated code through tests or proofs. The extent to which they can reason about code is a…

The rapid development of large language models (LLMs) is reshaping operational paradigms across multidisciplinary domains. LLMs' emergent capability to synthesize policy-relevant insights across disciplinary boundaries suggests potential as…

Large Language Models (LLMs) are rapidly transforming various fields, and their potential in Business Process Management (BPM) is substantial. This paper assesses the capabilities of LLMs on business process modeling using a framework for…

Large language models (LLMs) have developed impressive performance and strong explainability across various reasoning scenarios, marking a significant stride towards mimicking human-like intelligence. Despite this, when tasked with several…

In the wake of relentless digital transformation, data-driven solutions are emerging as powerful tools to address multifarious industrial tasks such as forecasting, anomaly detection, planning, and even complex decision-making. Although…

Case-based reasoning is a cornerstone of U.S. legal practice, requiring professionals to argue about a current case by drawing analogies to and distinguishing from past precedents. While Large Language Models (LLMs) have shown remarkable…

Large Language Models (LLMs) have significantly advanced software engineering (SE) tasks, with prompt engineering techniques enhancing their performance in code-related areas. However, the rapid development of foundational LLMs such as the…

Large language models (LLMs) are designed to perform a wide range of tasks. To improve their ability to solve complex problems requiring multi-step reasoning, recent research leverages process reward modeling to provide fine-grained…

Large Language Models (LLMs) excel at generating natural language answers, yet their outputs often remain unverifiable and difficult to trace. Knowledge Graphs (KGs) offer a complementary strength by representing entities and their…

This study provides the first comprehensive assessment of consistency and reproducibility in Large Language Model (LLM) outputs in finance and accounting research. We evaluate how consistently LLMs produce outputs given identical inputs…